Opinion
18854-23
05-31-2024
RONALD L. INGRAM, JR. & UGENEAKA T. INGRAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Because the parties' Settlement Stipulation filed on May 31, 2024, fails to comply with Rule 23(a)(3) of the Tax Court Rules of Practice and Procedure, it is
ORDERED that the above-referenced Settlement Stipulation is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before July 1, 2024, the parties shall file a revised settlement stipulation. It is further
ORDERED that action on the parties' Proposed Stipulated Decision filed on May 31, 2024, shall be held in abeyance pending further direction by the Court.
The parties are reminded that settlement stipulations are not considered decision documents for purposes of Rule 23(a)(4) of the Tax Court Rules of Practice and Procedure and accordingly must include the parties' contact information.